Understand the Goods and Services Tax (GST) and its impact on businesses. Learn about GST rates, compliance requirements, and its role in simplifying taxation. Stay updated with the latest GST news and updates.
Goods and Services Tax : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...
Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...
Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...
Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...
Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
CA, CS, CMA : CAAS suggested that while favourable outcomes may be automated, adverse actions should require a named officer's approval supporte...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Corporate Law : The 2026 amendments significantly expand disclosure requirements for operational creditors and corporate applicants. The changes a...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Taxpayers guide for uploading invoices and other details and filing of Form GSTR 2 using Offline Tool UPLOADING INVOICES AND OTHER DETAILS AND FILING OF FORM GSTR 2 USING OFFLINE TOOL 2.0: 1. Once the details are furnished in the tool select ‘View Summary’ to see the summary of details added across sections, In ‘View […]
ADDING MISSING INVOICES AND OTHER DETAILS IN OFFLINE TOOL FOR FORM GSTR 2 Taxpayers guide for Adding Missing Invoices and other details in offline tool for Form GSTR 2 You may add saved invoices in your Form GSTR 2 and add missing invoices and other details not reported by supplier and other details in offline […]
Until recent past the count of NGOs outnumbered the count of schools in India. Such being the spread of NGOs, arguably the biggest economic reform in India which is GST would certainly have its impact on NGO sector. One of the major question which people at helm of affairs of NGOs have is whether their organisation need to get registered under GST? The article attempts to put before the readers relevant extracts of statue which would facilitate in answering above question.
Out of a total claim of Rs. 753 Crore of IGST paid on exports made in July 2017, the refund amount sanctioned so far has touched Rs. 132 Crore within a span of 10 days. Board is according utmost priority to early sanction of the remaining refund claims
Deemed export has been defined under Section 2(39) of CGST Act, 2017 as supplies of goods as may be notified under section 147 of the said Act. As per Sec 147 of CGST Act, the Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India.
Information to taxpayers regarding Late fee amount shown in GSTR 3B of September, 2017 Some taxpayers are reported that there is late fee amount shown in their GSTR 3B return, for the month of September, 2017, even though the last date of filing GSTR 3B return for the month of September, 2017, is 20th October, […]
Let us discuss in this article the Impact of GST on Buying / Selling a Used Vehicle. Since the transactions happen in different ways, broadly as below, we shall discuss the impact of GST accordingly. Individual Sells to Individual (C2C), Individual Sells to Un-registered Dealer (C2C), Individual Sells to Registered Dealer (C2B), Registered Dealer Sells to Any Buyer (B2B / B2C), Leasing of Vehicle, Exchange of Old Vehicle with New
GSTR – 1 is the monthly return to be filed by a Registered Person under GST Regime. GSTR – 1 includes the details of all outward supplies made in the given period. Ensure you have installed the latest GST Offline Tool for filing returns. The outward supplies include B2B, B2C invoices, adjustments to sales made in […]
Requests have been received to clarify whether supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo, name, address or other contents supplied by the recipient of such supplies, would constitute supply of goods falling under Chapter 48 or 49 of the First Schedule to the Customs Tariff Act, 1975 (51of 1975) or supply of services falling under heading 9989 of the scheme of classification of services annexed to notification No. 11/2017-CT(R).
For Deemed export supplies where recipient is availing the credit . In other cases the supplier has to file refund claim. The cess column is inserted in certain statements in refund claim
